Section 21-J:8 - Division of CollectionsI. There is established within the department the division of collections, under the supervision of an unclassified director of collections who shall be responsible for the following functions, in accordance with applicable laws: (a) Collecting all outstanding taxes owed to the state which are within the department's jurisdiction.(b) Securing all delinquent returns required to be filed with the state by any taxpayer.II. In the exercise of its powers and duties, the division shall have the powers of a tax collector under RSA 80, except that state taxes administered by the department which are outstanding shall not take precedence over prior recorded first and second mortgages.1985, 204:1. 1989, 266:1. 1993, 114:3. 2005, 218:4, eff. Sept. 3, 2005.